It's observed that from JDK 8 few tests from annotation processing started failing.
Possibly this could be a side effect of JDK-8236210.

FAILURE CASE :
Below is the sample code throws the error during annotation processing
==========================
import java.lang.annotation.ElementType;
import java.lang.annotation.Retention;
import java.lang.annotation.RetentionPolicy;
import java.lang.annotation.Target;
import java.math.BigInteger;
public record S_Record(int x, BigInteger bigInt, R1 r1, float floatValue, @MyAnn(value=5) Character c, R1 recordInstance){}

record R1(){}

@Retention(RetentionPolicy.RUNTIME)
@Target({ElementType.RECORD_COMPONENT,ElementType.METHOD})
@interface MyAnn {
     int value() default 1;
}
==========================

Error log :
=======
S_Record.java:11: error: duplicate element 'value' in annotation @MyAnn.
public record S_Record(int x, BigInteger bigInt, R1 r1, float floatValue, @MyAnn(value=5) Character c, R1 recordInstance){}

SUCCESS CASE:
=============
Noticed that when i add TYPE_USE to the available targets it works as expected.

As per the jls -- "The implicitly declared accessor method is annotated with the annotation that appears on the corresponding record component, if this annotation type is applicable to a method declaration or type context"

But it looks it works only for type context not for method declaration

attached stand alone code for failure and success cases.